9.16 Updates

9.16 - Updates

last updated: 05/23/2008

Online update 05/23/2008

Updated with new procedures reflecting the utilization of Nonresident Alien Tax Compliance System named GLACIER

The policy has also been updated to:

Address foreign visitors with Employment Authorization Document (EAD) or Employment Authorization Card (EAC)
Address payments to foreign artists and US agent of the foreign artists
Address taxability of travel expense for students (UA and non-UA) attending a conference
Remove foreign documentation requirements when payment is made to UA students through check requests
Treat Canadians and Mexicans without a visa and I-94 as B1
Allow reimbursement to O-1 and TN teacher/researcher sponsored by another institution
Update Visa Classification Table to include foreign artists (under O and P visa)
Replace “Foreign Visitor Statement” with “Honorarium Statement”

Superseded Section

Online update 04/18/2007

Change: Updated #4 Taxes-Scholarship payments, and clarification of documentation requirement for Border Crossing Card

Superseded Section

Online update 01/10/2007

Change: Updated information in #17 regarding Border Crossing Cards and in Tables added "if paying a fee for service" to documentation requirement of Foreign Visitor Statement

Superseded Section

Online update 08/31/2006

Change: Clarified information in tables regarding required documentation.

Superseded Section

Online update 05/23/2006

Change: Clarified payment method and documentation requirements for J-1 short-term scholars and J-1 non-service researchers

Superseded Section

Online update 11/14/2005

Change: Added a section (paragraph 17) on making payments to non-residents who have entered the US on a Border Crossing Card.

Superseded Section

Online update 06/01/2005

University Attorney's Office name updated to Office of General Counsel

Superseded Section

Online update 05/25/2005

Clarified wording in paragraph #3 regarding obtaining a social security number. Requested by Mark McGurk, Comptroller.

Superseded Section

Online update 04/19/2005

Clarified the language in paragraph #5 regarding the 8233 form. Requested by Mark McGurk, Comptroller.

Superseded Section

Online update 01/25/2005

Updated table to reflect changes allowing limited expense reimbursement to those with TN status and H1-B visa (sponsored by a school other than the University of Arizona). Requested by Mark McGurk, FSO.

Superseded Section

Online update 01/06/2005

Changed tables to reflect changes at the SS Administration, whereby Non-Resident Aliens cannot apply for a SSN until they have been here 10 days and will not be given one unless they are going to be employed more than 30 days. In these cases they will need to be paid through the check request process. Change requested by Mark McGurk.

Superseded Section

Online update 07/09/2004

Changed all references to Immigration and Naturalization Service (INS) to now read U.S. Citizenship and Immigration Services (USCIS). Changed all references to IAP-66 to now read DS-2019. Changed all references to IRS Form 1001 to now read IRS Form W-8BEN. Changes requested by Susan Purdy, Tax Compliance - FSO.

Superseded Section

Online update 04/27/2004

Corrected Section 3 regarding obtaining an ITIN. Requested by Rachel Aschmann.

Superseded Section

Online update 02/05/2002

Added a link to the Sutstantial Presence Test Form in paragraph 8 and replaced Foreign Visitor statement with a link to the Foreign Visitor Statement (B1 Visa, B2 Visa and WB/WT Status).

Superseded Section

Online update 03/14/2001

Added definition of "Royalty" new par 37.
Clarified Interviewing expense requirements. Par 14.

Superseded Section

Online update 02/07/2001

Par 5.
- added " (for fee for service payments) or W-8BEN (for scholarships, royalties, etc.)" deleted "1001".
- added " Beginning January 1, 2001, in order for any treaty benefit to be allowed by the University, all claims for treaty benefits must include a taxpayer identification number (SSN or ITIN)."
Par 15: added "Beginning January 1, 2001, in order for a treaty benefit to be allowed by the University, all claims for treaty benefits in connection with royalty payments must include a taxpayer identification number (SSN or ITIN) on Form W-8BEN."
Par 17: Replaced old with new.
Added new par 18 re: Payments to Foreign Organizations, Corporations and Governments: Most
Summary Chart J-1, Short Term Scholar- added "complete INS Form I-9 and ".

Superseded Section

Online update 08/07/2000

Par. 17, Visa Waiver Pilot Program, changed the second sentence.

From:

"In the meantime, the INS has implemented the following interim policy for the period May 1 to May 30, 2000."

To:

"In the meantime, the INS has implemented the following interim policy and extended this policy through September 30, 2000."

Superseded Section

Online update 07/09/2000

Added new par 15 re: Royalties

Superseded Section

Online update 05/10/2000

Added paragraph 16 re: Visa Waiver Pilot Program

Superseded Section

Online update 05/02/2000

Rewritten.

Superseded Section

Online update 03/29/99

The following changes were made:

B-1 & WB visa holders can be reimbursed for business related expenses for the duration of the stay at the University, provided their I-94 is stamped B-1/WB and is attached to the Check Request.
B-2/WT visa holders can be reimbursed for business related expenses if the visa holder is engaged in academic activities, their engagement at the U of A is 9 days or less, and he or she has not received honorarium or expense reimbursements from more than five (5) institutions in the last 6 months. To receive reimbursement, attach the following statement signed by the visitor and I-94 stamped B-2/WB to the Check Request:
NOTE: The 14% and 30% Federal income tax withholding for certain nonresident alien payments is effective April 1, refer to par 3.

Superseded Section

Online update 02/01/99

Added paragraph 3-re: Income Tax Withholding Requirement.

Superseded Section

Online update 01/12/99

Updated Par.2., Summary Chart, Payment/Reimbursement Procedures and Visa Definitions to reflect the following:

Previously, B-1 visa holders could receive expense reimbursements without restriction and B-2 visa holders could not receive any payments.

Superseded Section

Online update: 4/27/98

Added the word "only" to Exception 1, in the Summary Chart-Allowability of Nonresident Aliens

Online update: 2/18/98

Changed Center for International Students & Scholars to Center for Global Student Programs, paragraph 9.

Added information about airline reimbursement to paragraph 14.

Added "including expense reimbursement and payments made on their behalf" to "are prohibited from receiving payments of any kind" with regard to the B-2/WT visa in the following places:

Paragraph 2.c.
Paragraph 11, exception
Summary Chart, Note 2
Paragraph 28, B-2/WT

Corrected typo in paragraph 28. Should be B-2/WT not B-2/WB.

Online update: 2/9/98

B-1 and WB visa types may be reimbursed for business related expenses for the duration of the business engagement.
B-2 and WT visa types may not receive payments of any kind.
IRS form 8233 is required for all payments to nonresident aliens.
The IAP-66 must be attached to the Check Request when paying J-1 visa holders.
Outside Professional changed to Independent Contractor throughout.
Deleted par 14-"required IRS Form 8233 only when paying a nonresident alien a fee."
Deleted WT/WB definition-combined with B1 and B2.
Summary chart
- Added note 2 and renumbered notes 2 to 3 and 3 to 4.
- Removed note 4 from B-1
- Combined WT/WB with B1 and B2.

Hardcopy update: 4/96

Procedures for obtaining H-1 and J-1 visa's have been updated. Old form references deleted or updated. Updated payment procedures.

Hardcopy update 05/31/90

New Section.

Return to 9.16 Payments to Nonresident Aliens